Digvijaya Kumar 2022
Digvijaya Kumar 2022
( ) -
2 0 2 3 / 0 3 / 0 8
Please find enclosed your 2022 tax return with the documents provided to prepare it. Review it carefully to
make sure that it is accurate and complete.
Based on your earned income, you can contribute up to $3,855 to your 2023 Registered Retirement Savings
Plan.
Sincerely,
DIGVIJAYA KUMAR, GOVATHOTI SIN: XXXXX8689
Income Tax Refund, GST/HST credit and CCTB and any related provincial and territorial payments, WITB advance
payments, any other deemed overpayment of tax, and UCCB
I understand that providing new banking information replaces any banking information on file with CRA and will stay
in effect until changed by me . . . . . . . . . . . . . . . . . . . . . . . . .
3 2 2 9 2 0 0 2 1 5 2 0 7 8 4
Note: Taxpayers will still be able to register through the following methods: My Account online, MyCRA mobile application, by
phone, select financial institutions, or by completing and mailing a direct deposit enrolment form available at
https://www.tpsgcpwgsc.gc.ca/recgen/form/inscription-enrolment-eng.html
If you are attaching this form with the paper return, also attach a void cheque or bank stamp is required, otherwise
this form will be rejected. by CRA
The following direct deposit information is roll forward from previous years
Signature
DIGVIJAYA KUMAR, GOVATHOTI SIN: XXXXX8689
21,452 08 2,155 26
21,280 29
3,192 04
2 0 2 3 0 3 0 8
DIGVIJAYA KUMAR, GOVATHOTI SIN: XXXXX8689
DIGVIJAYA KUMAR, GOVATHOTI SIN: XXXXX8689
DIGVIJAYA KUMAR, GOVATHOTI SIN: XXXXX8689
DIGVIJAYA KUMAR, GOVATHOTI SIN: XXXXX8689
15000
26000
Employment insurance premiums through employment from box 18 and box 55 31200
Canada employment amount 31260
Your tuition, education and textbook amounts 32300
Non-refundable credit 33500
76 82
76 82
2,230 52
1 56
2,232 08 2,232 08
-2,155 26
2,155 26
P 8 7 0 0
2023/03/08
Approval #: RC-22-158
DIGVIJAYA KUMAR, GOVATHOTI SIN: XXXXX8689
DIGVIJAYA KUMAR, GOVATHOTI SIN: XXXXX8689
DIGVIJAYA KUMAR, GOVATHOTI SIN: XXXXX8689
21,452 08
21,452 08
0 00 0 00
21,452 08
21,452 08
DIGVIJAYA KUMAR, GOVATHOTI SIN: XXXXX8689
21,452 08
37 35
134 44
171 79 171 79
21,280 29
21,280 29
DIGVIJAYA KUMAR, GOVATHOTI SIN: XXXXX8689
21,280 29
21,280 29
21,280 29
21,280 29 0 00 0 00 0 00 0 00
3,192 04 0 00
3,192 04 0 00 0 00 0 00 0 00
14,398 00
14,398 00
DIGVIJAYA KUMAR, GOVATHOTI SIN: XXXXX8689
14,398 00
887 27
338 51
1,287 00
2,512 78 2,512 78
16,910 78
16,910 78
4,369 49
21,280 27
21,280 29 638 41
638 41
0 00
21,280 27
3,192 04
3,192 04
DIGVIJAYA KUMAR, GOVATHOTI SIN: XXXXX8689
3,192 04
3,192 04
3,192 04
3,192 04 3,192 04
0 00
0 00
0 00
76 82
76 82
DIGVIJAYA KUMAR, GOVATHOTI SIN: XXXXX8689
76 82
2,230 52
1 56
2,232 08 2,232 08
-2,155 26
2,155 26
P 8 7 0 0
20230308
As of January 2022, the required contributions to the Canada Pension Plan (CPP) were modified to enhance pension
benefits.The Quebec government has also adopted modifications to enhance the Quebec Pension Plan (QPP), similar to the
CPP. This change, known as an enhancement, is financed by additional contributions to these noted plans.
As an employee, your employer will already have deducted your share of these contributions for your pay cheque. As a self-
employed individual, you will calculate your total required contributions on this schedule, which will include the enhanced
amount.
Complete this schedule and attach it to your return to calculate your required Canada Pension Plan (CPP) contributions or
overpayment for 2022 if you were a resident of a province or territory other than Quebec on December 31, 2022, and have no
earned income from the province of Quebec.
Do not use this schedule if any of your T4 slips have Quebec Pension Plan (QPP) contributions. Instead get and complete
Form RC381, Inter-provincial calculation for CPP and QPP contributions and overpayments for 2022.
Part 1 – Complete this part if you are electing to stop contributing to the CPP or revoking a prior election.
Part 2 – Complete this part to determine the number of months for the CPP calculation.
Part 3 – Complete this part if you are reporting employment income.
Part 4 – Complete this part if you are reporting only self-employment income or other earnings you are electing to pay CPP
contributions on.
Part 5 – Complete this part if you are reporting employment income and self-employment income or other earnings you are
electing to pay CPP contributions on. You must first complete Part 3.
If, in 2022, you were 60 to 70 years of age, you received a CPP or QPP retirement pension, and you had employment and/or
self-employment income, you were considered a CPP working beneficiary and you were required to make CPP contributions.
However, if you were at least 65 years of age but under 70, you can elect to stop paying CPP contributions.
If you have employment income for 2022 and elected in 2022 to stop paying CPP contributions or revoked in 2022 an election
made in a prior year, you should have already completed Form CPT30, Election to Stop Contributing to the Canada Pension
Plan, or Revocation of a Prior Election, and sent it to us and your employer(s).
If you had only self-employment income for 2022 and elect in 2022 to stop paying CPP contributions on your self-employment
earnings, enter the month in 2022 for which you choose to start this election in box 50372 below. The date cannot be earlier
than the month you turn 65 and you are receiving a CPP or QPP retirement pension. For example, if you turn 65 in June, you
can choose any month from June to December. If you choose the month of June, enter 06 in box 50372 because June is the
sixth month of the year. If in 2022 you are revoking an election made in a prior year on contributions on self-employment
earnings, enter the month in 2022 for which you choose to revoke this election in box 50374 below. Your election remains
valid until you revoke it or you turn 70. If you start receiving employment income (other than employment income earned in
Quebec) in a future year, you will have to complete Form CPT30 in that year for your election to remain valid.
If you had both employment income and self-employment income in 2022 and wanted to elect in 2022 to stop paying CPP
contributions in 2022, or to revoke in 2022 an election made in a prior year, you should have completed Form CPT30 in 2022.
An election filed using Form CPT30 applies to all income from pensionable earnings, including self-employment earnings, as
of the first day of the month after the date you gave this form to your employer. If you completed and submitted Form CPT30
when you became employed in 2022, but your intent was to elect in 2022 to stop paying CPP contributions or revoke an
election made in a prior year on your self-employment income before you became employed, enter the month you want to
stop contributing in box 50372 below or, if you want to revoke in 2022 an election made in a prior year, enter the month you
want to resume contributing in box 50374 below. If you did not complete and submit Form CPT30 for 2022 when you became
employed, you cannot elect to stop paying CPP contributions or revoke an election made in a prior year on your self-
employment earnings for 2022 on this schedule.
I elect to stop contributing to the Canada Pension Plan on my self-employment earnings on the first
day of the month that I entered at box 50372
I want to revoke an election made in a prior year to stop contributing to the CPP on my self-
employment earnings and resume contributing on the first day of the month that I entered in box 50374
Enter the number of months during which the CPP applies in 2022 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 A
Applicable number
Maximum CPP Maximum basic
of months
pensionable earnings CPP exemption*
1 5,408 33 291 67
2 10,816 67 583 33
3 16,225 00 875 00
4 21,633 33 1,166 67
5 27,041 67 1,458 33
6 32,450 00 1,750 00
7 37,858 33 2,041 67
8 43,266 67 2,333 33
9 48,675 00 2,625 00
10 54,083 33 2,916 67
11 59,491 67 3,208 33
12 64,900 00 3,500 00
* If you started receiving CPP retirement benefits in 2022, your basic exemption may be prorated by the CRA.
Page 2 of 6
5000-S8 E (22)
DIGVIJAYA KUMAR, GOVATHOTI SIN: XXXXX8689
when completed
Enter your yearly maximum CPP pensionable earnings (see the monthly proration table below to find the
amount that corresponds to the number of months entered in box A of Part 2 (max $64,900) 64,900 00
If the calculated amount from line 12 is negative, you may be able to make additional CPP contributions.
See Form CPT20, Election To Pay Canada Pension Plan Contributions. If you are self-employed or you are electing to pay
additional CPP contributions on other earnings, continue with Part 5.
Otherwise, the deduction and tax credit on employment income should be reported as follows:
• Enter the amount, in dollars and cents, from line 7 or line 9, whichever is less, on line 30800 of your return.
when completed
Employment earnings not shown on a T4 slip on which you elect to pay additional CPP
contributions (Get and complete Form CPT20.) +
Add lines 1 and 2 (if negative enter "0") (max $64,900) =
Basic exemption (max $3,500) -
Line 3 minus line 4, zero if negative (max $61,400) =
CPP rate X 11.4%
Multiply line 5 by line 6. Enter this amount on line 42100 of your return =
* Self-employment earnings, CPP pensionable earnings, and the basic exemption should be prorated according to the
number of months entered in box A of Part 2. See the monthly proration table on page two to find the amount that
corresponds to the number of months entered in box A of Part 2. Do not prorate the self-employed earnings if the individual
died in 2022.
Pensionable net self-employment earnings* (amounts from line 122 and lines 135 to 143 of your return)
Employment earnings not shown on a T4 slip on which you elect to pay additional CPP
contributions (attach Form CPT20) +
Employment earnings shown on a T4 slip on which you elect to pay additional CPP
contributions,line 12 of Form CPT20 (attach Form CPT20)
Add lines 1,2 and 3 =
Enter the amount from line 6 of Part 3 Actual CPP contributions
If the amount on line 12 of Part 3 is positive, complete lines 6 to 8. Otherwise, enter "0" on line 8 and continue on line 9
Enter the amount from line 5 above.
Enter the amount from line 11 of Part 3.
Line 6 minus line 7 (if negative, enter "0")
Line 5 minus line 8 (if negative, enter "0")
Multiply the amount from line 9 by 17.543860
Enter the amount from line1 of Part 3. CPP pensionable earnings (max $64,900)
Enter the amount from line 4 of Part 3 Basic exemption (max $3,500)
-
Line 11 minus line 12, zero if negative (max $61,400) =
Enter the amount from line 10.
Line 13 minus line 14 (if negative, enter "0")
Enter the amount from line 4 or line 15, whichever is less.
If the amount on line 2 of Part 3 is less than the amount on line 4 of Part 3, complete lines 17 to 19. Otherwise, enter "0" on line
19 and continue on line 20
Line 4 of Part 3 minus line 2 of Part 3
Line 4 minus line 13 (if negative, enter "0")
Line 17 minus line 18 (if negative, enter "0")
Earnings subject to contributions: line 16 minus line 19 (if negative, enter "0") =
Multiply the amount on line 20 by 10.2% =
Multiply the amount from line 12 of Part 3 (if positive only) by 2.
Line 21 minus line 22 (if negative, enter the amount as a positive amount on line 30 on the next page and
enter "0" on line 23) =
* Self-employment earnings should be prorated according to the number of months entered in box A of
Part 2.
Do not prorate the self-employment earnings if the individual died in 2022.
If the calculated amount at line 23 from the previous page is negative, complete lines 30 to 34 below.
If the calculated amount at line 23 from the previous page is positive, complete lines 35 to 41 below.
Otherwise, if the calculated amount at line 23 on the previous page is zero, enter the amount, in dollars and
cents, from line 26 at line 31000 of your return and the amount from line 29 at line 22200 of your return.
Enter the calculated amount from line 23 from the previous page as a positive amount =
The following additional information is required for the administration of federal programs such as the Canada
Workers Benefit, scholarship exemption, lifelong learning plan, and various provincial/territorial programs.
Tick this box if you were eligible for the disability tax credit or you had, in the year, a mental or physical 32005
impairment and a doctor has certified that the effects of the impairment are such that you cannot reasonably
be expected to be enrolled as a full-time student.
Enter the number of months you were enrolled as a part-time student from box 24 of Form T2202, or column
B of forms TL11A and TL11C. 32010
Enter the number of months you were enrolled as a full-time student from box 25 of Form T2202, or column
C of forms TL11A and TL11C. 32020 8
You can transfer all or part of the amount on line 22 to your spouse or common-law partner, to their parent or grandparent, or to
your parent or grandparent. To do this, you have to designate the individual and specify the federal amount that you are
transferring to them on your Form T2202, TL11A, or TL11C. Enter the amount on line 23 below.
If your spouse or common-law partner is claiming an amount for you on line 30300 or line 32600 of their return, you
cannot transfer an amount to your parent or grandparent or to your spouse's or common-law partner's parent or
grandparent.
-
Line 19 minus line 23 = 11,570 51
5000-S11 Page 2 of 2
DIGVIJAYA KUMAR, GOVATHOTI SIN: XXXXX8689
Yes No
DIGVIJAYA KUMAR, GOVATHOTI SIN: XXXXX8689
2022
when completed
Enter your taxable income from line 26000 of your return. 21,280 29
Use the amount from line 1 to coplete the appropriate column below
Internal use
5006-C E (22) (Ce formulaire est disponible en français.) Continue on the next page.
DIGVIJAYA KUMAR, GOVATHOTI SIN: XXXXX8689
when completed
If none of the above applies to you, complete lines 74 to 80 to calculate your Ontario tax reduction.
If you had a spouse or common-law partner on December 31, 2022, only the individual with the higher net income can claim
the amounts on lines 75 and 76.
Go to the line on the chart below that corresponds to your taxable income from line 1 to determine your Ontario health
premium.
$20,000 or less $0
more than $20,000, but not more than $25,000 21,280 29 - $20,000 x 6% 76 82 76 82
more than $36,000, but not more than $38,500 - $36,000 x 6% + $ 300
more than $48,000, but not more than $48,600 - $48,000 x 25% + $ 450
more than $72,000, but not more than $72,600 - $72,000 x 25% + $ 600
more than $200,000, but not more than $200,600 - $200,000 x 25% + $ 750
5006-C E (22)
DIGVIJAYA KUMAR, GOVATHOTI SIN: XXXXX8689
2022
when completed
• To find out if you are eligible for the Low-income individuals and families tax credit, see the "Information for residents of
Ontario" section of 2022 income tax package.
If you were single at the end of the year, complete Part A to calculate your credit.
If you had a spouse or common-law partner at the end of the year, complete Part B on the next page.
5006-A E (22) (Ce formulaire est disponible en français.) Continue on the next page.
DIGVIJAYA KUMAR, GOVATHOTI SIN: XXXXX8689
when completed
Applicable rate X 5%
Multiply line 38 by line 39. 0 00 0 00
5006-A E (22)
DIGVIJAYA KUMAR, GOVATHOTI SIN: XXXXX8689
when completed
T1 General - 2022
Use this worksheet to do some of the calculations you may need to complete Form ON428, Ontario Tax.
You can find more information about completing these charts in the forms book.
Keep this Provincial Worksheet for your records. Do not attach it to the return you send us.
Maximum amount
Your net income from line 23600 of your return 21,280 29
Line 1 minus line 6 (if negative, enter "0"). Enter this amount on line 58080 of Form ON428 =
Error Codes
Error Codes
DIGVIJAYA KUMAR, GOVATHOTI SIN: XXXXX8689
Date 2023/03/08
Invoice No.
For the preparation of 2022 personal income tax return: DIGVIJAYA KUMAR Per Schedule of charges 150 00
Subtotal = 150 00
Discount -
Subtotal = 150 00
150 00
T3-Statement of Trust Income 0 5 00
T4-Statement of remuneration paid 1 0 00
T4A-Statement of pension, retirement, annuity and other income 0 0 00
T4A(P)- Statement of CPP/QPP benefits 0 0 00
T4A(OAS)-Statement of old age security benefits 0 0 00
T4A-RCA-Statement of distributions from an RCA 0 0 00
T4E- Statement of employment insurance and other benefits 0 0 00
T4(RIF) - Statement of RRIF income 0 0 00
T4(RSP) - Statement of RRSP income 0 0 00
T4(PS) - Statement of emplyee profit sharing plan 0 0 00
T5 - Statement of investment income 0 0 00
DIGVIJAYA KUMAR, GOVATHOTI SIN: XXXXX8689
T101 - Statement of resource expenses 0 0 00
T2202 - Education amount certificate 1 0 00
T5006 - Statement of registered labour sponsored venture capital corporation 0 0 00
T5007 - Statement of benefits 0 0 00
T5008 - Statement of securities transactions 0 0 00
T5013 - Statement of partnership income 0 0 00
RC62 - Universal child care benefit (UCCB) 0 0 00
RC210 - Working income tax benefit advance payments 0 0 00
Schedule 1 - Federal tax calculation 1 0 00
S1-303 Spouse or common law partner amount 0 0 00
S1-305 Amount for an eligible dependant 0 0 00
S1-313 Adoption expenses 0 0 00
S1-306 Amount for infirm dependants age 18 or older 0 0 00
S1-367 Amount for children 0 0 00
S1-369 Home buyer's amount 0 0 00
S1-315 Caregiver amount 0 0 00
S1-316 Disability amount 0 0 00
S1-318 Disability amount transferred from a dependant 0 0 00
S1-319 Interest paid on student loan 0 0 00
S1-324 Tuition,education and textbook amounts transferred from a child 0 0 00
S1-330 Medical expenses 0 0 00
S1-331 Medical expenses from other dependant 0 0 00
S2 - Federal amounts transferred from spouse or common-law partner 0 0 00
S3 - Capital gains (or losses) 0 0 00
S4 - Statement of investment income 1 0 00
S6 - Working income tax benefit 0 0 00
S7 - RRSP unused contributions, transfers and HBP/LLP activities 0 0 00
S8 - CPP contributions on self employment and other earnings 0 0 00
S9 - Donations and gifts 0 0 00
S10 - EI and PPIP premiums 0 0 00
Non-resident Schedule A, B, C and D 0 0 00
CPT20 - Election to pay Canada pension plan contributions 0 0 00
T1A - Request to loss carryback 0 0 00
T1M - Moving expenses 0 0 00
RC267 - Contributions to a United States employer-sponsered retirement plan 0 0 00
RC268 - Contributions to a US Retirement Plan by a commuter from Canada 0 0 00
RC269 - Contributions to a foreign employer-sponsered pension plan 0 0 00
T657 - Calculation of capital gains deduction 0 0 00
T691 - Alternative minimum tax 0 0 00
T746 - Calculating your deduction for refund of unused RRSP contributions 0 0 00
T776 - Real estate rental income 0 0 00
T778 - Child Care expenses 0 0 00
T929 - Disability supports deduction 0 0 00
T936 - Calculation of cumulative net investment loss 0 0 00
T1032 - Joint election to split pension income 0 0 00
T1135 - Foreign income verification statement 0 0 00
T1170 - Capital gains on gifts of certain capital property 0 0 00
T1172 - Aditional tax on accumulated income payments from RESPs 0 0 00
T1198 - Statement of qualifying retroactive lump-sum payments 0 0 00
T1206 - tax on split income 0 0 00
T1212 - Statement of deferred stock option benefits 0 0 00
T1223 - Clergy residence deduction 0 0 00
T1229 - Statement of exploration and development expenses 0 0 00
T2017 - Reserves on dispositions of capital property summary 0 0 00
T2038 - Investment tax credits 0 0 00
T2205 - Amount for spouse or common-law partner RRSP/RRIF 0 0 00
T2222 - Northern residents deductions 0 0 00
T5004 - Statement of tax shelter loss or deduction 0 0 00
TL2 - Claim for meals and lodging expenses 0 0 00
T777 - Statement of employment expenses 0 0 00
GST370 - Application for employee and partner rebate 0 0 00
T2125 - Statement of business/professional/commission activities 0 0 00
0 0 00
DIGVIJAYA KUMAR, GOVATHOTI SIN: XXXXX8689
T1163 - AgriStability and AgriInvest
T1273 -Harmonized AgriStability and AgriInvest programs 0 0 00
T2121 - Statement if fishing activities 0 0 00
T2042 - Statement of farming activities 0 0 00
T90 Income Exempt under the Indian Act 0
P479 - Provincial and territorial credits 0 0 00
Schedule 14 - Climate Action Incentive 1
T89 -Stock savings plan tax credit 0 0 00
T88 -Mining exploration tax credit 0 0 00
T1014 - BC training tax credit (individuals) 0 0 00
T1014-1 BC training tax credit (employers) 0 0 00
T1231 BC Mining flow-through share tax credit 0 0 00
S14 Climate action incentive 1 0 00
MB1256 Manitoba community enterprise development tax credit 0 0 00
MB1299 Manitoba book publishing tax credit (individuals) 0 0 00
NB1258 New-Brunswick small business investor tax credit 0 0 00
NL1272 Newfoundland and Labrador direct equity tax credit 0 0 00
NL1297 NL resort property investment tax credit (individual) 0 0 00
NS1285 Nova Sctia equity tax credit 0 0 00
NU1317 Nunavut business training tax credit (individuals) 0 0 00
ON1221 Focused flow-through share resource expenses 0 0 00
ON CARE 0 0 00
ON Staycation 0 0 00
ON Senior's care at home 0 0 00
ON senior's public transit tax credit 0 0 00
ON seniors' home safety tax credit 0 0 00
ON political contribution tax credit 0 0 00
0 0 00
0 0 00
0 0 00
not used 0 0 00
150 00
DIGVIJAYA KUMAR, GOVATHOTI SIN: XXXXX8689
Code 180 :
TransmissionNumber : D66HDQDL
Response : Efile Messages
The 2022 tax return for DIGVIJAYA KUMAR GOVATHOTI has been successfully received and has been processed by the Canada
Revenue Agency (CRA). The same selection criteria for verifying income tax returns are used for both paper and electronic versions.
Your client needs to keep all tax information slips and documents for six years after you filed the tax return. Please keep this
confirmation number and DCN for your records: D66HDQDL-P870022S9S9LH
You have indicated that this return has been submitted to CRA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(If this is not the case, uncheck mark the box to prevent watermarks from printing)
DIGVIJAYA KUMAR, GOVATHOTI SIN: XXXXX8689
Tax on taxable income 3,192 04 Basic provincial tax 76 82 Total tax deducted 2,230 52
Tax on split income Flat tax/surtax Tax deducted transfer
Dividend tax credit Tax credit pre-FTC Refundable abatement
Minimum tax carry-over Tax reductions 63 87 CPP overpayment 1 56
Basic federal tax EI overpayment
Non-resident surtax Medical expense supplement
Foreign tax credit CPP payable Canada workers benefit
Logging tax credit Social benefits repayment Canada training credit
Federal tax Refund of ITC
Political contributions Part XII.2 tax credit
Investment tax credit GST/HST rebate
Labour-sponsored funds School supply tax credit
Tax on RESP CJLTC
Return of fuel
AQITC
Instalments
Provincial tax credits
RRSP limit 2023 3,854 65 Annual Child tax benefit Total credits 2,232 08
Total instalments Minimum tax carryover
GST credit/Prov credit 1,316 00
DIGVIJAYA KUMAR, GOVATHOTI SIN: XXXXX8689
1. Have the taxpayer or legal representative sign and date this page.
2. Retain a copy of the signed and dated signature page in your files for six years from the date that this
information is transmitted to the CRA. Do not send us the signature page by mail or fax unless requested to do
so.
Level of authorization: 2
Expiry date:
By signing and dating this page, you authorize the Canada Revenue Agency to interact with and/or
cancel the representative(s) mentioned above.
Signature: 2023/03/08
DIGVIJAYA KUMAR, GOVATHOTI SIN: XXXXX8689
Ontario Sales tax credit Ontario energy and property Northern Ontario energy Monthly
(OSTC) tax credit (OEPTG) credit (NOEC) payments
July 2023 28 75 0 00 0 00 28 75
August 2023 28 75 0 00 0 00 28 75
September 2023 28 75 0 00 0 00 28 75
October 2023 28 75 0 00 0 00 28 75
November 2023 28 75 0 00 0 00 28 75
December 2023 28 75 0 00 0 00 28 75
January 2024 28 75 0 00 0 00 28 75
February 2024 28 75 0 00 0 00 28 75
March 2024 28 75 0 00 0 00 28 75
April 2024 28 75 0 00 0 00 28 75
May 2024 28 75 0 00 0 00 28 75
June 2024 28 75 0 00 0 00 28 75
345 00 0 00 0 00 345 00
The Canada Revenue Agency will reserve the right to determine the eligibility for this credit. In the case of spouses or
common law partners, the taxpayer whose return will be assessed first by the CRA will receive this credit.